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V0679-17 ·15 March 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption on building transfers depends on whether works meet renovation requirements

A query was raised regarding whether the transfer of a property for comprehensive renovation is VAT exempt or considered a transfer for demolition. The DGT clarifies that the exemption does not apply if the works qualify as renovation under legal requirements, meaning the transaction remains subject to tax.

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2017-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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